| NIM | C1I015008 |
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| Namamhs | HUSNA MUSTIKA SARI |
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| Judul Artikel | ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS IN RSUD BANYUMAS WITH THE STATUS OF A PUBLIC SERVICE AGENCY |
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| Abstrak (Bhs. Indonesia) | Tujuan penelitian ini adalah untuk menganalisis implementasi pelaporan keuangan Badan Layanan Umum serta menganalisis kebutuhan Standar Akuntansi BLU ditinjau dari teori kontinjensi Luder. Penelitian ini merupakan penelitian studi kasus pada BLU RSUD Banyumas dengan pendekatan fenomenologi. Teknik pengumpulan data pada penelitian ini adalah melalui observasi, wawancara dan studi kepustakaan. Hasil penelitian menunjukkan implementasi pelaporan keuangan BLU RSUD Banyumas secara umum telah sesuai dengan peraturan yang berlaku. Aplikasi dari model teori kontinjensi Luder (1992) yang disesuaikan terhadap kebutuhan PSAP tentang penyajian laporan keuangan BLU terdiri atas stimuli berupa peraturan yang berlaku untuk melakasanakan SAK dan SAP; variabel struktural produsen informasi berupa pemahaman dan kepatuhan BLU terhadap peraturan serta kinerja BLU; variabel struktural pengguna informasi berupa Badan Pengawas (BPK dan BPKP) dan Akademisi; serta hambatan informasi berupa tidak ada pengaplikasian dalam menyusun laporan keuangan menggunakan SILPA, dan sistem penyusunan laporan keuangan belum terintegrasi SIM rumah sakit yang datanya dikumpulkan masih manual. |
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| Abtrak (Bhs. Inggris) | The research is aimed at analizing the implementation of BLU financial statement as well as analyzing the need of BLU Accounting Standard viewed from Luder Contingency Theory. It belongs to a case study research in BLU of Banyumas Hospital by appliying phenomenology approach. Techniques of data collection include observation, interviewed and library research. The results show the implementation of financial reporting in BLU Banyumas Hospital is generally regulatory compliance. The application of the Luder’s contingency theory (1992)-adjusted model to the needs of PSAP abaout the BLU financial statement presentation consisted of stimuli in regulations that apply to implement SAK and SAP; structural variables of producer information such as the understanding and complience of the regulatory and BLU performance ; structural variables of user information such as Supervisory Agency (BPK and BPKP) and Academics; as well as barriers to the provision of information there is no application in preparing financial statements using SILPA, and the financial reporting system is not yet integrated with hospital SIMs whose data is still collected manually |
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| Kata kunci | Public Service Agency (BLU), Government Accounting Standard (SAP), Financial Accounting Standard (SAK), Government Accounting Standards Statement (PSAP), Luder Contingency Theory. |
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| Pembimbing 1 | Dr. Oman Rusmana, S.E., M.Si., Ak., CPA., ACPA |
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| Pembimbing 2 | Dr. Wita Ramadhanti, SE., MSA., Ak., CPA |
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| Pembimbing 3 | Dr. Yanuar Eko Restianto, M.Acc., Ak |
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| Tahun | 2019 |
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| Jumlah Halaman | 35 |
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| Tgl. Entri | 2019-10-14 10:44:42.600617 |
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